| nr |
titel |
auteur |
tijdschrift |
jaar |
jaarg. |
afl. |
pagina('s) |
type |
| 1 |
Accounting for goodwill: An academic literature review and analysis to inform the debate
|
Wen, He
|
|
2016
|
|
1 |
p. 11-21
11 p.
|
artikel
|
| 2 |
Accounting for initial franchise fee revenue: When a journal article in 1970 constituted GAAP in the eyes of the SEC
|
Zeff, Stephen A.
|
|
2012
|
|
1 |
p. 1-5
5 p.
|
artikel
|
| 3 |
Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters
|
Oler, Mitchell
|
|
2014
|
|
1 |
p. 75-82
8 p.
|
artikel
|
| 4 |
Adjustment of valuation inputs and its effect on value relevance of fair value measurement
|
Du, Hui
|
|
2014
|
|
1 |
p. 54-66
13 p.
|
artikel
|
| 5 |
A literature survey of financial reporting in private firms
|
Habib, A.
|
|
2018
|
|
1 |
p. 31-37
|
artikel
|
| 6 |
An interview with George O. May, 1955
|
Flesher, Dale L.
|
|
2009
|
|
1 |
p. 68-75
8 p.
|
artikel
|
| 7 |
An investigation of SEC “Speech GAAP”
|
Cheng, Xiaoyan
|
|
2014
|
|
1 |
p. 83-89
7 p.
|
artikel
|
| 8 |
An investigation of the effectiveness of the division of corporate finance as a monitor of financial reporting
|
Edmonds, Jennifer E.
|
|
2017
|
|
1 |
p. 44-51
8 p.
|
artikel
|
| 9 |
A note on perceptions of auditors’ internal control report mandated by the PCAOB: Can reformatting the report enhance perceived value added?
|
Foster, Benjamin P.
|
|
2009
|
|
1 |
p. 63-67
5 p.
|
artikel
|
| 10 |
Are we there yet? Protecting investors by securing a strong auditing profession into the future
|
Franzel, Jeanette M.
|
|
2016
|
|
1 |
p. 42-54
13 p.
|
artikel
|
| 11 |
Assessing the effectiveness of financial reporting harmonization for emerging market banks: The case of Banco Serfin
|
Hazera, Alejandro
|
|
2011
|
|
1 |
p. 1-19
19 p.
|
artikel
|
| 12 |
A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework
|
Lawson, Bradley P.
|
|
2017
|
|
1 |
p. 30-43
14 p.
|
artikel
|
| 13 |
Auditor independence and the public interest: Evidence from Hong Kong
|
Law, Philip
|
|
2011
|
|
1 |
p. 83-84
2 p.
|
artikel
|
| 14 |
Auditors and the post-2002 litigation environment
|
Fuerman, Ross D.
|
|
2012
|
|
1 |
p. 40-44
5 p.
|
artikel
|
| 15 |
Authors’ Note to: “Enforcement mechanisms for SEC reporting deadlines” [Vol. 25 (2) (2013) 185–195]
|
Dalton, Derek
|
|
2014
|
|
1 |
p. 144-
1 p.
|
artikel
|
| 16 |
Bank loan officers' perceptions concerning independence, objectivity, and reliability when external auditors also perform tax compliance activities for nonpublic clients
|
Thompson Jr., Dave
|
|
2015
|
|
1 |
p. 14-20
7 p.
|
artikel
|
| 17 |
Barriers to entry to the big firm audit market: Evidence from market reaction to switches to second Tier audit firms in the post-sox period
|
Cullinan, Charles P.
|
|
2012
|
|
1 |
p. 6-14
9 p.
|
artikel
|
| 18 |
Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders
|
Booker, K.
|
|
2018
|
|
1 |
p. 63-67
|
artikel
|
| 19 |
Can the academic literature contribute to the debate over mandatory audit firm rotation?
|
Casterella, Jeffrey R.
|
|
2013
|
|
1 |
p. 108-116
9 p.
|
artikel
|
| 20 |
CEO/CFO characteristics and financial reporting quality: A review
|
Habib, Ahsan
|
|
2013
|
|
1 |
p. 88-100
13 p.
|
artikel
|
| 21 |
CFOs’ and public accountants’ perceptions of material weaknesses in internal control areas as required by Section 404 of the Sarbanes-Oxley act
|
McEnroe, John E.
|
|
2009
|
|
1 |
p. 48-55
8 p.
|
artikel
|
| 22 |
Compliance costs and disclosure requirement mandates: Some evidence
|
Fogel, Kathy
|
|
2015
|
|
1 |
p. 83-87
5 p.
|
artikel
|
| 23 |
Corporate ethics and auditor choice – international evidence
|
Houqe, Muhammad Nurul
|
|
2015
|
|
1 |
p. 57-65
9 p.
|
artikel
|
| 24 |
Credit ratings and disclosure channels
|
Heflin, Frank
|
|
2011
|
|
1 |
p. 20-33
14 p.
|
artikel
|
| 25 |
Critical accounting policy and estimate disclosures: Company response to the evolving SEC guidance
|
Hughes, Susan B.
|
|
2009
|
|
1 |
p. 19-33
15 p.
|
artikel
|
| 26 |
Determinants of auditor changes for non-accelerated filers
|
Weiss, Renee
|
|
2013
|
|
1 |
p. 13-29
17 p.
|
artikel
|
| 27 |
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature
|
Kozloski, Thomas
|
|
2016
|
|
1 |
p. 22-41
20 p.
|
artikel
|
| 28 |
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2016 academic literature
|
Moehrle, S.
|
|
2018
|
|
1 |
p. 49-62
|
artikel
|
| 29 |
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
|
Franzen, Laurel
|
|
2015
|
|
1 |
p. 21-38
18 p.
|
artikel
|
| 30 |
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature
|
Moehrle, Stephen R.
|
|
2013
|
|
1 |
p. 53-76
24 p.
|
artikel
|
| 31 |
Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158
|
Fried, Abraham N.
|
|
2012
|
|
1 |
p. 25-32
8 p.
|
artikel
|
| 32 |
Discretionary allocation of corporate income to segments
|
Wang, Qian
|
|
2015
|
|
1 |
p. 1-13
13 p.
|
artikel
|
| 33 |
Does disaggregation of fair value information increase the value relevance of the fair value hierarchy?
|
Lu, Hung-Yuan (Richard)
|
|
2014
|
|
1 |
p. 90-97
8 p.
|
artikel
|
| 34 |
Does executive compensation incentivize managers to create effective internal control systems?
|
Henry, Theresa F.
|
|
2011
|
|
1 |
p. 46-59
14 p.
|
artikel
|
| 35 |
Does information about auditor switches affect investing decisions?
|
Schneider, Arnold
|
|
2015
|
|
1 |
p. 39-44
6 p.
|
artikel
|
| 36 |
Do management reports on internal control over financial reporting improve financial reporting?
|
Dowdell Jr., Thomas D.
|
|
2014
|
|
1 |
p. 104-109
6 p.
|
artikel
|
| 37 |
Do risk management activities impact earnings volatility?
|
Edmonds, Christopher T.
|
|
2015
|
|
1 |
p. 66-72
7 p.
|
artikel
|
| 38 |
Do specialized board committees impact the transparency of corporate political disclosure? Evidence from S&P 500 companies
|
DeBoskey, D.G.
|
|
2018
|
|
1 |
p. 8-19
|
artikel
|
| 39 |
Editorial Board
|
|
|
2017
|
|
1 |
p. CO2-
1 p.
|
artikel
|
| 40 |
Editorial Board
|
|
|
2016
|
|
1 |
p. CO2-
1 p.
|
artikel
|
| 41 |
Editorial Board
|
|
|
2009
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 42 |
Editorial Board
|
|
|
2010
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 43 |
Editorial Board
|
|
|
2018
|
|
1 |
p. ii
|
artikel
|
| 44 |
Editorial Board
|
|
|
2015
|
|
1 |
p. CO2-
1 p.
|
artikel
|
| 45 |
Editorial Board
|
|
|
2013
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 46 |
Editorial Board
|
|
|
2011
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 47 |
Editorial Board
|
|
|
2012
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 48 |
Editorial Board
|
|
|
2014
|
|
1 |
p. IFC-
1 p.
|
artikel
|
| 49 |
Enforcement release evidence on the audit confirmation process: Implications for standard setters
|
Janvrin, Diane
|
|
2010
|
|
1 |
p. 1-17
17 p.
|
artikel
|
| 50 |
Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan
|
Al-Akra, Mahmoud
|
|
2013
|
|
1 |
p. 101-107
7 p.
|
artikel
|
| 51 |
FASB and private company financial reporting: A story of institutional change
|
O'Dell, Judith H.
|
|
2015
|
|
1 |
p. 88-95
8 p.
|
artikel
|
| 52 |
Harmonizing pension accounting: Income statement effects of applying IAS19R to U.S. firms
|
Bauman, Mark P.
|
|
2016
|
|
1 |
p. 1-10
10 p.
|
artikel
|
| 53 |
Has the likelihood of appointing a CEO with an accounting/finance background changed in the post-Sarbanes Oxley era?
|
Cullinan, Charles P.
|
|
2011
|
|
1 |
p. 71-77
7 p.
|
artikel
|
| 54 |
Improving consistency in interpreting SFAS 5 probability phrases
|
Du, Ning
|
|
2011
|
|
1 |
p. 67-70
4 p.
|
artikel
|
| 55 |
Including audit regulation in the accounting curriculum
|
Gilbertson, David
|
|
2014
|
|
1 |
p. 118-131
14 p.
|
artikel
|
| 56 |
Independence, impartiality, and advocacy in client conflicts
|
Roberts, Michael L.
|
|
2010
|
|
1 |
p. 29-39
11 p.
|
artikel
|
| 57 |
Index investors and the return of stewardship accounting
|
King, Thomas A.
|
|
2018
|
|
1 |
p. 26-30
|
artikel
|
| 58 |
Insiders’ perspectives of the effects of recent regulation on corporate taxation
|
Epps, Kathryn K.
|
|
2009
|
|
1 |
p. 34-47
14 p.
|
artikel
|
| 59 |
Institutional versus retail trades following financial restatements: The effect of Sarbanes-Oxley
|
Chakrabarty, Bidisha
|
|
2014
|
|
1 |
p. 12-25
14 p.
|
artikel
|
| 60 |
Internal control deficiencies and the issuance of going concern opinions
|
Jiang, Wei
|
|
2010
|
|
1 |
p. 40-46
7 p.
|
artikel
|
| 61 |
Internal control reporting and market liquidity
|
Dowdell, Thomas D.
|
|
2013
|
|
1 |
p. 30-40
11 p.
|
artikel
|
| 62 |
Las Vegas – no fun once you know the odds
|
Peterson, Jim
|
|
2017
|
|
1 |
p. 90-91
2 p.
|
artikel
|
| 63 |
Learning from ecology: Financial reporting as a ‘commons’
|
King, Thomas A.
|
|
2017
|
|
1 |
p. 75-78
4 p.
|
artikel
|
| 64 |
Lease transaction structuring, earnings management, and management credibility
|
Krische, Susan D.
|
|
2012
|
|
1 |
p. 33-39
7 p.
|
artikel
|
| 65 |
List of Editorial Referees
|
|
|
2009
|
|
1 |
p. 78-
1 p.
|
artikel
|
| 66 |
Measuring audit quality of local governments in England and Wales
|
Giroux, Gary
|
|
2011
|
|
1 |
p. 60-66
7 p.
|
artikel
|
| 67 |
[No title]
|
Parker, Larry M.
|
|
2014
|
|
1 |
p. 142-143
2 p.
|
artikel
|
| 68 |
[No title]
|
Flesher, Dale L.
|
|
2017
|
|
1 |
p. 92-95
4 p.
|
artikel
|
| 69 |
[No title]
|
Moehrle, Stephen R.
|
|
2016
|
|
1 |
p. 60-62
3 p.
|
artikel
|
| 70 |
[No title]
|
Parker, Larry M.
|
|
2016
|
|
1 |
p. 57-59
3 p.
|
artikel
|
| 71 |
[No title]
|
Parker, Larry M.
|
|
2009
|
|
1 |
p. 76-77
2 p.
|
artikel
|
| 72 |
[No title]
|
Sangster, Alan
|
|
2018
|
|
1 |
p. 70-72
|
artikel
|
| 73 |
[No title]
|
Walker, Stephen P.
|
|
2015
|
|
1 |
p. 96-98
3 p.
|
artikel
|
| 74 |
Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey
|
Uyar, Ali
|
|
2013
|
|
1 |
p. 77-87
11 p.
|
artikel
|
| 75 |
Perspective: “Catch-22” – management advice for the ages
|
Peterson, Jim
|
|
2016
|
|
1 |
p. 55-56
2 p.
|
artikel
|
| 76 |
Policy implications of research on non-GAAP reporting
|
Black, D.E.
|
|
2018
|
|
1 |
p. 1-7
|
artikel
|
| 77 |
Principles-based vs. rules-based accounting standards: The effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
|
Braun, Gary P.
|
|
2015
|
|
1 |
p. 45-50
6 p.
|
artikel
|
| 78 |
Resolution of restatement-induced lawsuits after the Private Securities Litigation Reform Act
|
Amoah, Nana Y.
|
|
2013
|
|
1 |
p. 41-46
6 p.
|
artikel
|
| 79 |
Self-regulation of the academic accounting literature: The case of James Hunton
|
Meckfessel, Michele
|
|
2017
|
|
1 |
p. 10-18
9 p.
|
artikel
|
| 80 |
Should the forensic accounting profession be regulated?
|
Huber, Wm. Dennis
|
|
2013
|
|
1 |
p. 123-132
10 p.
|
artikel
|
| 81 |
Stock market reactions to regulatory investigations: Evidence from options backdating
|
Jain, Sakshi
|
|
2010
|
|
1 |
p. 52-57
6 p.
|
artikel
|
| 82 |
Sustainability assurance provider participation in standard setting
|
Flasher, R.
|
|
2018
|
|
1 |
p. 20-25
|
artikel
|
| 83 |
Tax accrual workpapers and the discovery process: Textron provides insight
|
Segal, Mark
|
|
2009
|
|
1 |
p. 56-59
4 p.
|
artikel
|
| 84 |
The academic community’s participation in global accounting standard-setting
|
Larson, Robert K.
|
|
2011
|
|
1 |
p. 34-45
12 p.
|
artikel
|
| 85 |
The Accountants Coalition and the 1990s: “Are you in the boat, or out of the boat”?
|
Blazey, Lee
|
|
2018
|
|
1 |
p. 68-69
|
artikel
|
| 86 |
The association between financially expert independent directors and the accounting for employee stock options
|
Jiang, Ling
|
|
2009
|
|
1 |
p. 1-10
10 p.
|
artikel
|
| 87 |
The Chinese experience: The impact of financial restatements on firm value and its implications on the investigatory practices of regulators
|
Ma, Chen
|
|
2014
|
|
1 |
p. 1-11
11 p.
|
artikel
|
| 88 |
The curious case of Level 3 instruments
|
Glasscock, Robson
|
|
2017
|
|
1 |
p. 52-68
17 p.
|
artikel
|
| 89 |
The effect of external audits of internal control over financial reporting on financial reporting for clients of Big 4, Second-tier, and small audit firms
|
Herda, David N.
|
|
2014
|
|
1 |
p. 98-103
6 p.
|
artikel
|
| 90 |
The effect of in-process research and development capitalization on M&A and purchase price allocations
|
Dowdell Jr., Thomas D.
|
|
2015
|
|
1 |
p. 51-56
6 p.
|
artikel
|
| 91 |
The effect of Sarbanes-Oxley on the timely disclosure of restricted stock trading
|
Franzen, Laurel
|
|
2013
|
|
1 |
p. 47-52
6 p.
|
artikel
|
| 92 |
The effects of a cooling-off period on perceived independence of external auditors: A study in the nonpublic regulatory environment
|
Wright, Carl N.
|
|
2010
|
|
1 |
p. 47-51
5 p.
|
artikel
|
| 93 |
The effects of audit firm rotation on perceived auditor independence and audit quality
|
Daniels, Bobbie W.
|
|
2011
|
|
1 |
p. 78-82
5 p.
|
artikel
|
| 94 |
The Enron effect in the electric services and natural gas industry on accounting choices
|
Scott, Winifred
|
|
2009
|
|
1 |
p. 60-62
3 p.
|
artikel
|
| 95 |
The Financial Accounting Standards Board: Profiles of seven leaders
|
Flesher, D.L.
|
|
2018
|
|
1 |
p. 38-48
|
artikel
|
| 96 |
The Gresham's law of measurement and audit quality indicators: Implications for policy making and standard-setting
|
Ramamoorti, Sridhar
|
|
2017
|
|
1 |
p. 79-89
11 p.
|
artikel
|
| 97 |
The impact of GAAP guidance on asset retirement obligations
|
Fasci, Martha A.
|
|
2013
|
|
1 |
p. 117-122
6 p.
|
artikel
|
| 98 |
The impact of professional standards on accounting judgments: The role of availability and comparative information
|
Fatemi, Darius
|
|
2014
|
|
1 |
p. 26-39
14 p.
|
artikel
|
| 99 |
The JOBS Act disclosure exemptions: Some early evidence
|
B. Zimmerman, Aleksandra
|
|
2015
|
|
1 |
p. 73-82
10 p.
|
artikel
|
| 100 |
The materiality of directors' and officers' insurance information: Case for disclosure
|
Luo, Yan
|
|
2017
|
|
1 |
p. 69-74
6 p.
|
artikel
|
| 101 |
The origins of modern accounting in Brazil: Influences leading to the adoption of IFRS
|
Rodrigues, Lúcia Lima
|
|
2012
|
|
1 |
p. 15-24
10 p.
|
artikel
|
| 102 |
The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs
|
Martin, Kasey
|
|
2014
|
|
1 |
p. 110-117
8 p.
|
artikel
|
| 103 |
The role of federal regulation in state and local governments and the potential impact of new reforms: An assessment of the effectiveness of reporting, disclosure, and funding
|
Foltin, Craig
|
|
2017
|
|
1 |
p. 19-29
11 p.
|
artikel
|
| 104 |
The unintended effects of the Sarbanes–Oxley Act of 2002
|
Vakkur, Nicholas V.
|
|
2010
|
|
1 |
p. 18-28
11 p.
|
artikel
|
| 105 |
The work of the U.S. Government Accountability Office on contemporary issues
|
Dodaro, Gene L.
|
|
2014
|
|
1 |
p. 132-141
10 p.
|
artikel
|
| 106 |
Translation of IFRS: Language as a barrier to comparability
|
Huerta, Esperanza
|
|
2013
|
|
1 |
p. 1-12
12 p.
|
artikel
|
| 107 |
Understanding the changes in accounting thought
|
Shortridge, Rebecca Toppe
|
|
2009
|
|
1 |
p. 11-18
8 p.
|
artikel
|
| 108 |
Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure
|
Hossain, Mahmud
|
|
2014
|
|
1 |
p. 40-53
14 p.
|
artikel
|
| 109 |
Voluntary formation of audit committees by large municipal governments
|
Fitzgerald, Brian C.
|
|
2014
|
|
1 |
p. 67-74
8 p.
|
artikel
|
| 110 |
Why municipalities fail: Implications for uncertainty disclosures
|
Beck, Amanda W.
|
|
2017
|
|
1 |
p. 1-9
9 p.
|
artikel
|
Tijdschrift beschrijving